The Lake County Value Adjustment Board met in regular session on Thursday, August 12, 1999, at 9:00 a.m., in the Board of County Commissioner's Meeting Room, Lake County Administration Building, Tavares, Florida. Commissioners present at the meeting were: Welton G. Cadwell, Chairman; Catherine C. Hanson; and Robert A. Pool. School Board members present were: Mary Fletcher and Phyllis Patten. Others present were: Sanford "Sandy" Minkoff, County Attorney; Ed Havill, Property Appraiser; Frank Royce, Chief Deputy, Property Appraiser's Office; Robbie Ross, Tangible Personal Property and Agricultural Operations Director, Property Appraiser's Office; Ginger Casburn, Exemptions Supervisor, Property Appraiser's Office; and Sandra Carter, Deputy Clerk.

The Chairman opened the meeting.

Mr. Sandy Minkoff, County Attorney, informed the members of the Value Adjustment Board that the appeals before them this date dealt with exemptions and agricultural classifications. He pointed out the fact that, typically, on assessment evaluation cases and exemption cases, other than homesteads, the Property Appraiser's decision is given great weight and the taxpayer has to show that the Property Appraiser is incorrect. However, he noted that the rule is slightly different for homestead exemptions, in that the law favors the taxpayer. He stated that, if the taxpayer does not meet the criteria and the Property Appraiser cannot unequivocally show that a necessary element is lacking, then the petition should be granted. He stated that these hearings are quasi-judicial and that they fall under the rules of the Florida Sunshine Law, as well.

Commr. Hanson noted, for the record, that she would not be present for the Value Adjustment Board Meeting scheduled for August 27, 1999.

PETITION NO. 1999-1 - RAND J. SOELLNER

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a late filing for homestead exemption. He stated that the deadline date for filing is March 1^st and the applicant did not file until March 25, 1999.

Mr. Rand Soellner, Applicant, addressed the Board, stating that he had built a new house and that the foundation for the house was poured in May of 1998. He stated that, in June of 1998, he contacted the Property Appraiser's Office to file for homestead exemption and was told that he could not file, because it was too early to do so. He stated that he got engrossed in the construction of his house and ended up filing three weeks late, however, felt that he should have been granted the exemption.

Mr. Royce informed the Board that one has to have lived in one's house as of January 1^st of any given year, to qualify for homestead exemption, and that said individual has until March 1^st of that year to file for the exemption. He stated that the Florida Statutes state clearly that the Property Appraiser cannot grant homestead exemption for late filings, after the March 1^st deadline.

Mr. Sandy Minkoff, County Attorney, read into the record what the Florida Statutes state regarding homestead exemptions, being that, if one fails to file for homestead exemption by March 1^st of any given year, one can file a late petition; however, in order to have that petition granted, if one is qualified to receive the exemption and demonstrates particular extenuating circumstances, judged by the Property Appraiser or the Value Adjustment Board, the Property Appraiser or the Value Adjustment Board can grant the exemption. He stated that, typically, the Property Appraiser's Office does not grant exemptions for late filings, they bring them to the Board for action. He stated that, in previous years, the Board has only granted exemptions for illness, mental disability, etc.

Ms. Ginger Casburn, Exemptions Supervisor, Property Appraiser's Office, informed the Board that the Property Appraiser's Office has granted, under extenuating circumstances, late filings for homestead exemption, when they have met the conditions that the County Attorney outlined. She stated that, while their policy is to let anybody come in and fill out an application, it does not mean that the application is going to be a good one - one that they would accept. She informed Mr. Soellner that the Property Appraiser's Office would not have accepted an application as complete from him in June, when he originally wanted to file, because he had not yet moved into his house; however, they would have let him file for the exemption. She noted that his application would have been incomplete; therefore, he would have had to come back to the Property Appraiser's Office and finish the application, once he actually moved into his house.

On a motion by Commr. Hanson, seconded by Commr. Pool and carried unanimously, by a 5-0 vote, the Board upheld the recommendation of the Property Appraiser and denied a request for homestead exemption for Petition No. 1999-1, Rand J. Soellner, due to findings of fact and lack of sufficient evidence to overturn the recommendation of denial.

PETITION NO. 1999-2 - ANGELO J. MIANULLI

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a late filing for homestead exemption, noting that the applicant did not file until March 11, 1999. He stated that the application would have been accepted, had the applicant filed on time.

Mr. Angelo Mianulli, Applicant, addressed the Board, stating that he did not know what the procedures were for filing for homestead exemption, when he moved to Lake County. He stated that he moved into his house in August of 1998 and did not know to file, until he received his mortgage statement indicating that his mortgage had gone up, because his property had not been assessed for seven years. He stated that the Property Appraiser's Office told him that he had missed the deadline for filing for the exemption.

On a motion by Commr. Hanson, seconded by Commr. Pool and carried unanimously, by a 5-0 vote, the Board upheld the recommendation of the Property Appraiser and denied a request for homestead exemption for Petition No. 1999-2, Angelo Mianulli, due to findings of fact and lack of sufficient evidence to overturn the recommendation of denial.

PETITION NOS. 1999-22, 1999-23, AND 1999-24 - RODGERS BROS. LAND TRUST

Mr. Steve Richey, Attorney, representing Petition Nos. 1999-22, 1999-23 and 1999-24, Rodgers Brothers Land Trust, addressed the Board and requested postponement of said cases, until September 29, 1999.

On a motion by Commr. Pool, seconded by Commr. Hanson and carried unanimously, by a 5-0 vote, the Board approved the postponement of Petition Nos. 1999-22, 1999-23, and 1999-24, Rodgers Brothers Land Trust, until the Value Adjustment Board Meeting scheduled for September 29, 1999.

PETITION NO. 1999-21- MARISE IRENE MATTHEWS

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a late filing for homestead exemption, noting that the applicant did not file until April 26, 1999.

Ms. Irene Matthews, Applicant, addressed the Board, stating that she had mailed the Value Adjustment Board a letter explaining that she had filed for homestead exemption late, because she was suffering from clinical depression and was currently under a psychiatrist care for said illness. She stated that she was participating in a clinical study to try to find medication that would help her with her depression. She stated that she was also suffering from chronic fatigue syndrome and had not been able to hold a regular job for approximately three years. She stated that she moved into her house February 6, 1998, therefore, felt she was qualified for an exemption. She stated that she had tried to file earlier, however, was led to believe that one can only file between January and March of any given year.

Commr. Cadwell suggested postponing this case until the Value Adjustment Board Meeting scheduled for September 29, 1999, and, in the meantime, have Ms. Matthews obtain a letter from her psychiatrist stating that she was currently under his care and forwarding same to the Property Appraiser's Office, for their perusal.

On a motion by Commr. Hanson, seconded by Commr. Pool and carried unanimously, by a 5-0 vote, the Board postponed action regarding Petition No. 1999-21, Marise Irene Matthews, until the Value Adjustment Board Meeting scheduled for September 29, 1999.

PETITION NO. 1999-16 - JODI AND THOMAS UTSMAN

Mr. Robbie Ross, Tangible Personal Property and Agricultural Operations Director, Property Appraiser's Office, informed the Board that the Property Appraiser's Office reinstated the property involved with this case, therefore, would be granting the agricultural classification and that his office had mailed the applicant notification of same.

RECESS AND REASSEMBLY

At 9:30 a.m., the Chairman announced that the Value Adjustment Board would recess until 10:00 a.m.

PETITION NO. 1999-5 - ELLEN B. AND WILLIAM W. WILCOX

PETITION NO. 1999-7 - DAYNE A. JONES

PETITION NOS. 1999-8, 1999-9, AND 1999-10 -TIM STEPHENSON

On a motion by Commr. Hanson, seconded by Commr. Pool and carried unanimously, by a 5-0 vote, the Board upheld the recommendation of the Property Appraiser and denied a request for homestead exemption for Petition No. 1999-5 - Ellen B. and William W. Wilcox; Petition No. 1999-7 - Dayne A .Jones; and Petition Nos. 1999-8, 1999-9, and 1999-10 - Tim Stephenson, due to the fact that no one appeared before the Board to discuss the cases and/or present evidence to overturn the recommendation of denial.

PETITION NO. 1999-20 - SUSAN B. ADAMS

Mr. Robbie Ross, Tangible Personal Property and Agricultural Operations Director, Property Appraiser's Office, informed the Board that this case involved the filing for an agricultural exemption. He stated that the applicant filed a petition on her parcel of property, consisting of 14.65 acres, located in the Lady Lake area, however, was denied an agricultural exemption, because the property did not have a perimeter fence and staff did not see any livestock. He stated that the applicant informed him that one acre of the property was being used by her son for his 4-H steer.

Ms. Susan Adams, Applicant, addressed the Board, stating that she had been taking steps to establish the fact that her property was intended for agricultural use, noting that she had cleared the property and planted seed. She stated that it takes three years for grass to get established, before one can put livestock on it. She stated that she had taken steps to put in a well for the livestock, as well, however, noted that it just takes time to do it. She stated that she did not know anything else that she could do to establish the fact that the property was intended for agricultural use.

Mr. Ross informed the Board that the entire parcel of property was purchased in 1997. He stated that, in 1998, the applicant platted a subdivision on the property, noting that the parcel in question was Lot 1 in said subdivision. He stated that it originally consisted of 15.65 acres. He stated that, in June of 1999, an additional acre was sold out of the 15 acre tract to a Mr. Nipper. He stated that one of the things the Property Appraiser's Office had to look at was the intent of the property. He stated that the applicant had indicated that she was trying to use the property for agriculture, however, the property was purchased and platted and an acre of the property had been sold. He questioned the real intent of the property - whether it was intended for agriculture or for a subdivision. He stated that it appeared the applicant was going through the steps to get the property ready for agriculture, however, as of January 1, 1999, the property was not being used for bona fide agriculture.

On a motion by Commr. Hanson, seconded by Commr. Pool and carried unanimously, by a 5-0 vote, the Board upheld the recommendation of the Property Appraiser and denied a request for an agricultural exemption for Petition No. 1999-20 - Susan B. Adams, due to findings of fact and lack of sufficient evidence to overturn the recommendation of denial, excluding a one acre parcel that is used by the applicant's son, for his steer.

PETITION NOS. 1999-18 AND 1999-19 - ROBERT O. AND LINDA S. OSBURN

It was noted that the applicants had filed for an agricultural exemption, however, were not present in the audience.

On a motion by Commr. Hanson, seconded by Commr. Pool and carried unanimously, by a 5-0 vote, the Board upheld the recommendation of the Property Appraiser and denied a request for an agricultural exemption for Petition Nos. 1999-18 and 1999-19, Robert O. and Linda S. Osburn, due to the fact that the applicants did not appear before the Board to discuss the cases and/or present evidence to overturn the recommendation of denial.

RECESS AND REASSEMBLY

There being no further business to be brought to the attention of the Board, the meeting was recessed at 10:30 a.m., to be continued at 9:00 a.m., Friday, August 27, 1999.

__________________________________ WELTON G. CADWELL, CHAIRMAN

ATTEST:

_________________________________

JAMES C. WATKINS, CLERK

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